{"id":835,"date":"2017-02-19T08:00:14","date_gmt":"2017-02-18T23:00:14","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=835"},"modified":"2023-08-08T15:24:00","modified_gmt":"2023-08-08T06:24:00","slug":"nursing-home","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/tokurei\/nursing-home-835","title":{"rendered":"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u8001\u4eba\u30db\u30fc\u30e0\u8ad6\u70b9\u306e4\u30d1\u30bf\u30fc\u30f3"},"content":{"rendered":"<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4e8b\u696d\u307e\u305f\u306f\u5c45\u4f4f\u3067\u4f7f\u7528\u3057\u3066\u3044\u305f\u5b85\u5730\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u306e\u9762\u7a4d\u306b\u3064\u3044\u3066\u306e\u90e8\u5206\u3092\u6e1b\u984d\u3067\u304d\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5c45\u3066\u3001\u5bb6\u3092\u96e2\u308c\u3066\u3044\u305f\u5834\u5408\u306f\u9069\u7528\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u7d50\u8ad6\u3068\u3057\u3066\u306f\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u9069\u7528\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\u3068\u30d1\u30bf\u30fc\u30f3\u5225\u306e\u89e3\u8aac\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#1\">1\uff0e\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u3066\u3044\u3066\u3082\u7279\u4f8b\u9069\u7528\u3067\u304d\u308b\u8981\u4ef6\u3068\u6ce8\u610f\u70b9<\/a><\/li><li><a href=\"#24\">2\uff0e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff1a\u8001\u4eba\u30db\u30fc\u30e0\u8ad6\u70b9\u306e4\u30d1\u30bf\u30fc\u30f3\u3092\u89e3\u8aac<\/a><ul><li><a href=\"#2-1\">2-1\uff0e\u8001\u4eba\u30db\u30fc\u30e0\u5165\u5c45\u5f8c\u3001\u7a7a\u304d\u5bb6\u306b\u306a\u3063\u305f\u72b6\u614b\u306e\u307e\u307e\u6b7b\u4ea1\u3057\u305f\u5834\u5408<\/a><\/li><li><a href=\"#2-2\">2-2\uff0e\u8001\u4eba\u30db\u30fc\u30e0\u5165\u5c45\u5f8c\u3001\u751f\u8a08\u4e00\u89aa\u65cf\u304c\u5165\u5c45\u3057\u305f\u5834\u5408<\/a><\/li><li><a href=\"#2-3\">2-3\uff0e\u8001\u4eba\u30db\u30fc\u30e0\u5165\u5c45\u5f8c\u3001\u751f\u8a08\u5225\u89aa\u65cf\u304c\u5165\u5c45\u3057\u305f\u5834\u5408<\/a><\/li><li><a href=\"#2-4\">2-4\uff0e\u8001\u4eba\u30db\u30fc\u30e0\u5165\u5c45\u5f8c\u3001\u7b2c\u4e09\u8005\u3078\u8cc3\u8cb8\u3057\u305f\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3\uff0e\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u3066\u3044\u3066\u3082\u7279\u4f8b\u9069\u7528\u3067\u304d\u308b\u8981\u4ef6\u3068\u6ce8\u610f\u70b9<\/span><\/h2>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u5bb6\u3067\u66ae\u3089\u3059\u3053\u3068\u3092\u671b\u3093\u3067\u3044\u3066\u3082\u3001\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u305b\u3056\u308b\u3092\u3048\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u70b9\u3082\u8003\u616e\u3055\u308c\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u5165\u5c45\u3057\u3066\u3044\u3066\u3082\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7279\u4f8b\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u30013\u3064\u306e\u8981\u4ef6\u304c\u63c3\u3063\u3066\u3044\u308b\u304b\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\uff081\uff09\u88ab\u76f8\u7d9a\u4eba\u304c\u4ecb\u8b77\u4fdd\u967a\u6cd5\u306b\u5247\u308a\u8981\u4ecb\u8b77\u307e\u305f\u306f\u8981\u652f\u63f4\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068<\/strong><br \/>\n\u7279\u4f8b\u3092\u53d7\u3051\u308b\u524d\u63d0\u3068\u3057\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u8981\u4ecb\u8b77\u3084\u8981\u652f\u63f4\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u3068\u3044\u3046\u3001\u81ea\u5b85\u3067\u306e\u751f\u6d3b\u304c\u56f0\u96e3\u3067\u3042\u3063\u305f\u3053\u3068\u306e\u8a3c\u660e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\uff082\uff09\u8001\u4eba\u798f\u7949\u6cd5\u306a\u3069\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7279\u5225\u990a\u8b77\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u3078\u306e\u5165\u6240\u3067\u3042\u308b\u3053\u3068<\/strong><br \/>\n\u8001\u4eba\u798f\u7949\u6cd5\u3084\u4ecb\u8b77\u4fdd\u967a\u6cd5\u306b\u898f\u5b9a\u306e\u3042\u308b\u7279\u5225\u990a\u8b77\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u8981\u4ef6\u306e\u3072\u3068\u3064\u3067\u3042\u308b\u305f\u3081\u3001\u898f\u5b9a\u306b\u6cbf\u308f\u306a\u3044\u8001\u4eba\u30db\u30fc\u30e0\u306e\u5834\u5408\u306f\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\uff083\uff09\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3057\u3066\u304b\u3089\u306e\u7528\u9014\u306b\u3064\u3044\u3066<\/strong><br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5b9f\u8cea\u7684\u306a\u7a7a\u304d\u5bb6\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5165\u6240\u5f8c\u4e8b\u696d\u7528\u3068\u3057\u3066\u4f7f\u7528\u3057\u305f\u5834\u5408\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u540c\u4e00\u751f\u8a08\u3067\u3042\u308b\u89aa\u65cf\u4ee5\u5916\u304c\u4f7f\u7528\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u9069\u7528\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<h2><span id=\"24\">2\uff0e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff1a\u8001\u4eba\u30db\u30fc\u30e0\u8ad6\u70b9\u306e4\u30d1\u30bf\u30fc\u30f3\u3092\u89e3\u8aac<\/span><\/h2>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u8981\u4ecb\u8b77\u306a\u3069\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u6a29\u3092\u6301\u3063\u3066\u3044\u308b\u5b85\u5730\u3067\u3042\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3057\u305f\u3042\u3068\u306e\u305d\u308c\u305e\u308c\u306e\u30d1\u30bf\u30fc\u30f3\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/10\/15.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u8001\u4eba\u30db\u30fc\u30e0\u3078\u306e\u5165\u6240\u306b\u3088\u308a\u7a7a\u5bb6\u3068\u306a\u3063\u3066\u3044\u305f\u5efa\u7269\u306e\u6577\u5730\u306b\u3064\u3044\u3066\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/a>\u300d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u305f\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1\uff0e\u8001\u4eba\u30db\u30fc\u30e0\u5165\u5c45\u5f8c\u3001\u7a7a\u304d\u5bb6\u306b\u306a\u3063\u305f\u72b6\u614b\u306e\u307e\u307e\u6b7b\u4ea1\u3057\u305f\u5834\u5408<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-945\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home1.png\" alt=\"nursing-home1\" width=\"640\" height=\"233\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home1.png 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home1-300x109.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home1-304x111.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home1-282x103.png 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u3078\u5165\u5c45\u3057\u305f\u5f8c\u3001\u7a7a\u304d\u5bb6\u306b\u306a\u3063\u305f\u72b6\u614b\u306e\u307e\u307e\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057330\u33a1\u307e\u306780\uff05\u6e1b\u984d\u304c\u3068\u308c\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2\uff0e\u8001\u4eba\u30db\u30fc\u30e0\u5165\u5c45\u5f8c\u3001\u751f\u8a08\u4e00\u89aa\u65cf\u304c\u5165\u5c45\u3057\u305f\u5834\u5408<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-946\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home2.png\" alt=\"nursing-home2\" width=\"640\" height=\"233\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home2.png 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home2-300x109.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home2-304x111.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home2-282x103.png 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u3078\u5165\u5c45\u3057\u305f\u5f8c\u3001\u7a7a\u304d\u5bb6\u3068\u306a\u3063\u305f\u72b6\u614b\u306e\u3068\u3053\u308d\u306b\u751f\u8a08\u4e00\u89aa\u65cf\u304c\u65b0\u305f\u306b\u5165\u5c45\u3057\u3066\u304d\u305f\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057330\u33a1\u307e\u306780\uff05\u6e1b\u984d\u304c\u3068\u308c\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3><span id=\"2-3\">2-3\uff0e\u8001\u4eba\u30db\u30fc\u30e0\u5165\u5c45\u5f8c\u3001\u751f\u8a08\u5225\u89aa\u65cf\u304c\u5165\u5c45\u3057\u305f\u5834\u5408<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-947\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home3.png\" alt=\"nursing-home3\" width=\"640\" height=\"233\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home3.png 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home3-300x109.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home3-304x111.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/nursing-home3-282x103.png 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" 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